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Perencanaan Sumber Daya Perusahaan

Perencanaan Sumber Daya Perusahaan. Financial Accounting. Accounting Foundation. Financial Accounting. Management Accounting. Lesson: SAP R/3 Accounting. AGENDA. Reference:

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Perencanaan Sumber Daya Perusahaan

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  1. Perencanaan Sumber Daya Perusahaan Financial Accounting

  2. Accounting Foundation Financial Accounting Management Accounting Lesson: SAP R/3 Accounting AGENDA Reference: Monk, E., & Wagner, B. (2009). Concept in Enterprise Resource Planning Third Edition. Boston, Massachusetts: Course Technology Cengage Learning. SAP. (2006). SAP01: SAP Overview. SAP AG.

  3. Accounting Foundation Play Video

  4. SAP R/3 Accounting System Financial Accounting

  5. SAP R/3 Accounting System Balance Sheet and Profit and Loss Statement

  6. Accounting vulnerable to Play Video Fraud

  7. Preventing Play Video Fraud

  8. Archiving • User Authorizations • Tolerance Groups • Financial Transparency

  9. SAP R/3 What’s this stand for? “R/3″ for “Realtime” and “3 tier” processing architecture. What is this? Sisteminformasiperusahaan yang luas. Integrasiberbagaiaspekakuntansi. What does it do? • Berikan data akuntansi • Memproses data operasionaluntukkeputusanstrategisperusahaan

  10. SAP FI (Financial Accounting) manages the AR and AP items G/L Closing • SAP SD (Sales & Distribution) record sales and creates and accounts receivable (AR) entry • SAP CO (Controlling) melacakbiaya yang terkait denganmenghasilkanproduk • SAP MM (Materials Management) pesananpembeliandibuatdan accounts payable (AP) entry SAP R/3 integration with other modules • SAP AM (Asset Management) mengelolapembeliantetap-aset (Pabrikdanmesin) dan Terkaitpenyusutan. Chp 5 p122 • SAP HR (Human Resources) mengelolamerekrut, menyewa, kompensasi, penghentian, danpesangonkaryawan. Sumber : http://www.wiki.sapamericas.com/wp-content/uploads/2013/02/SAP-Modules.jpg

  11. SAP R/3 Accounting System SAP R/3 Accounting System offers: • PerangkatlunakfleksibilitasuntukberbagaiNegara • Memenuhi kebutuhan utama industri-industri • Pendekatanmultibahasa • Penangananmatauang • Fungsi khusus negara untuk pajak • Pelaporandantransaksipembayaran

  12. SAP R/3 Accounting System Component Organizational Element *) Corporate Group Company /Client Company Code Business Area Functional Area Profit Center *) Please recall previous slide on Organizational Element • Financial Accounting (FI) • Corporate Finance Management • Profitability and Sales Accounting • Product Cost Controlling • Overhead Cost Controlling • Investment Management (IM) • Project Management

  13. Chart of Accounts What is CoA? Adalahsistemklasifikasididefinisikanolehakuntansiuntuknilai record ataunilai-nilaialiran. 1 company code = 1 CoA

  14. Chart of Accounts

  15. Chart of Accounts: 3 Function • As an operational CoA Account used inday-to-day transaction (financial accounting and cost accounting) • As an local CoA Account for legal requirement (country specific) • As a group CoA Account applied throughout the corporate group to standardize operation within a corporate group.

  16. Master Data

  17. Customer Master A/R • BerisiinformasitentangPelanggansepertiPembayarandanpengelakan. • Fitur yang ditandaicatatan master pelanggan : • Memberikan gambarandari semua data pelanggan kapan saja • Memungkinkanaksesfleksibilitasuntuk data • Bentuk database yang mengontroltransaksipembayaranotomatis

  18. Customer Master A/R 3 Structure of Customer Master Record • General Data • Data for Company Code • Data for Sales

  19. Vendor Master A/P • Berisiinformasitentang Vendor • Fitur yang ditandaicatatan master pelanggan : • Tinjauandarisemua data untuk vendor tertentu • Flexible data access • Baseline data used to control payment transactions and to represent business process.

  20. Vendor Master A/P 3 Structure of Customer Master Record • General Data • Data for Company Code • Purchasing organization data

  21. Assets Management Fixed assets need to be planned and monitored. To maintain Assets Chart of Depreciation Represent valuation methods for commercial balance sheet, tax requirement, controlling purpose, corporate policy, etc.

  22. Assets Management Classification fixed assets: Assets class Classification criteria Depreciation keys and useful life Valuation net assets Insurance-related data Assets type (assets under construction, low value economics unit, lease assets, and capitalized assets)

  23. Account Balances Overview of a line item display: Open Cleared Parked Line item display available for: An account in a company code An account group in a group of company codes (worklist)

  24. Accounting Foundation FinancialAccounting Management Accounting Lesson: SAP R/3 Accounting Agenda

  25. Lesson: Financial Accounting Lesson Overview • - Lesson Objectives • Explain how SAP supports the key process in financial accounting • Describe how to create a payment, view a general ledger transaction, and view a bank balance

  26. General Ledger Activity: • Operational transactions eq. goods issue cause material issue posting • Posting transaction in subsidiary ledger eq. assets acquisition in fixed assets • Transaction originally assigned to the G/L Posting G/L

  27. General Ledger eq. assets acquisition in fixed assets Transaction originally assigned to the G/L eq. goods issue cause material issue posting

  28. General Ledger Subsidiary ledger are integrated with G/L accounting on level master data, transaction data and reporting. Integrated  accessing shared database

  29. General Ledger Shared database means: • non-redundant data creation and maintenance • Documentation and review system that can be clearly verified at any time • Complete access to all application • Reporting information system that can be fully customized

  30. Accounting Documents: Type Original Document Processing Document Accounting Documents Sample Documents Recurring Entry Documents • Receipts • Invoices • Checks • Bank Statements

  31. Accounting Documents You can only check whether postings are correct in the compact journal and general ledger by means of document. Every posting must therefore have a document. A document consists of a document header and at least two line items. Amount, account number, credit/debit assignment, etc

  32. Payment To be able to post document Debit and credit must balance (=Zero) ≠ Zero What you should do? Hold or Park

  33. Travel Management and Expense Reimbursement SAP R/3 Travel management, tools for: • Plan trips • Book travel service • Approve trips • Record trips • Determine and valuate reimbursement • Account for travel expense

  34. Payment and Transfer to Payroll Accounting Payment of expense Eq.travel expense from R/3 Travel Management Sumber: http://help.sap.com

  35. End of This Session

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